Oklahoma § 62-279 - Fund created - Composition - Transfer of funds
Full text of Oklahoma Oklahoma Statutes § 62-279 — Fund created - Composition - Transfer of funds, with citation guidance and answers to common questions.
§ 62-279. Fund created - Composition - Transfer of funds
There is hereby created in the State Treasury a depository
account for the Oklahoma Tax Commission, to be designated as the
"Unclassified Taxes Account". The depository account shall consist
of all monies received by the Oklahoma Tax Commission for which the
appropriate tax account is unidentified. The Oklahoma Tax
Commission is authorized to transfer monies from the Unclassified
Oklahoma Statutes - Title 62. Public Finance
Taxes Account to the appropriate tax account when such tax account
is identified. On July 1, 1988, any monies in the Unclassified
Taxes Account in excess of One Hundred Thousand Dollars
($100,000.00) shall be transferred to the General Revenue Fund. At
the close of the fiscal year ending June 30, 1989, and at the close
of each fiscal year thereafter, any monies in the Unclassified Taxes
Account, held for a period of at least two (2) years, in excess of
One Hundred Thousand Dollars ($100,000.00) shall be transferred to
the General Revenue Fund of the state.
Added by Laws 1988, c. 204, § 5, operative July 1, 1988.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 62-279
What does Oklahoma Statutes § 62-279 cover?
Section 62-279 ("Fund created - Composition - Transfer of funds") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 62-279?
A common citation format is "Oklahoma Statutes § 62-279" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 62-279 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.